“condonation of delay”

Baijnath Goel, Surat vs. ITO, Ward 1(2)(1), Surat

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 1339/Srt/2024 (Ay 2017-18) (Physical Court Hearing) Baijnath Goel Income Tax Officer, Ward- 701, Prayag Residency, Parle Point, 1(2)(1), Surat, Room # 116, बनाम B/H Sargam Shopping Centre, 1St Floor, Aaykar Bhawan, Vs Surat-395 007 Majura Gate, Opp. New Civil [Pan : Afipg 6263 N] Hospital, Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent

assessee in Form-35 has mentioned that there is delay in filing appeal due to unavoidable reasons. The Ld. CIT(A) not condone the delay and dismissed appeal as unadmitted. On merit, the ld CIT(A) also held that the assessee is not interested in pursuing his appeal. Resultantly ... addition made by 2 Baijnath Goel Assessing Officer was confirmed. The Ld. AR of the assessee submits that there was reasonable cause for condonation of delay. In fact, the assessment was completed under section 144. 3. The Ld. AR of the assessee further submits that there is delay

Sri Lakshmi Venkateswara Mutually Aided Cooperative Society Limited, Visakhapatnam vs. Income Tax Officer, Ward-1(1), Visakhapatnam

Bench: Shri K. Narasimha Chary, Hon'Ble & Shri S Balakrishnan, Hon'Bleआयकर अपीलसं./I.T.A.No. 140/Viz/2024 (निर्धारण वर्ष/ Assessment Year: 2018-19) Sri Lakshmi Venkateswara Mutually Aided Cooperative Society Limited D.No. 49-12-33 Lalitha Temple Street Lalitha Nagar, Akkayyapalem Visakhapatnam – 530016 Andhra Pradesh [Pan: Aadas2078L] (अपीलार्थी/ Appellant) V. Income Tax Officer – Ward – 1(1) Income Tax Office Pratyakshakar Bhavan Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh (प्रत्यर्थी/ Respondent) करदाता का प्रतिनिधित्व/ Assessee Represented By राजस्व का प्रतिनिधित्व/ Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement : Smt A. Aruna, Advocate : Dr. Aparna Villuri, Sr. Ar : 06.02.2025 : 20.02.2025 आदेश /Order Per Shri S Balakrishnan: 1. This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short "Ld.Cit(A)"] Vide Din & Order No.

filing of the appeal, the Ld. AR drew our attention to the affidavit filed by the assessee along with a petition seeking for condonation of delay and read out the contents of the petition which is as under: "1. The learned Commissioner of Income Tax (Appeals) passed the order ... were beyond the control of the appellant. The delay is neither intentional nor deliberate. Therefore, the appellant prays the hon'ble ITAT to condone the delay of 346 days in filing the appeal and pass appropriate order in the interest of rendering substantial justice.” 3. On perusal of the contents

Sri Surya Narayana Swamy Vari Devasthanams, Arasavalli vs. The Assistant Commissioner of Income Tax, Exemption Circle, Vijayawada

In the result, appeal of the assessee is allowed

Bench: Shrik Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./ I.T.A. 121/Viz/2023 (निर्धारण वर्ा/ Assessment Year : 2017-18) Sri Surya Narayana Swamy Vari Vs. The Assistant Commissioner Devasthanams, Of Income Tax, Arasavalli, Exemption Circle, Srikakulam District. Vijayawada. Pan: Aaajs0913Q (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

directed the Commissioner of Income Tax (Exemptions) to admit such belated applications for the condonation of delay. He therefore pleaded that the delay is not intentional or deliberate but only due to inadvertence and therefore, exemption U/s. 11(2) of the Act cannot be denied on this issue ... 30/04/2017 before the jurisdictional Assessing Officer. These facts are not disputed by the Ld. Revenue Authorities. The CBDT has issued a direction to condone the delay for the AYs 2016-17, 2017-18 and 2018-19 to accept the Form-9A and Form- 10 by condoning the delay